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P-ISSN: 2663-3140, E-ISSN: 2663-3159
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2024, Vol. 6, Issue 2, Part B
The role of modern technologies in reducing tax evasion by individuals, taking into account tax awareness: A field study in the general authority for taxes in Iraq
Hakim Kamel Jassim, Fayek Saleh Khamis and Hamadi Fakhfakh
The research aims to highlight modern technologies and their role in reducing tax evasion by examining the correlational and causal relationships between the independent variable (modern technologies) represented by hardware and physical components, software, networks, databases, human resources, and the activation of laws and regulations, and the dependent variable (tax evasion) represented by individuals and companies.
In alignment with the study’s objectives, which seek to identify and analyze the modern technologies used to uncover the causes of tax evasion and examine the financial, economic, and social impacts of tax evasion on the Iraqi economy, the main research hypothesis was formulated: There is a statistically significant correlation between the variables of modern technologies and the reduction of tax evasion.
Pages : 135-141 | 66 Views | 31 Downloads
How to cite this article:
Hakim Kamel Jassim, Fayek Saleh Khamis, Hamadi Fakhfakh. The role of modern technologies in reducing tax evasion by individuals, taking into account tax awareness: A field study in the general authority for taxes in Iraq. Int J Foreign Trade Int Bus 2024;6(2):135-141. DOI: 10.33545/26633140.2024.v6.i2b.127
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